17 / 144
JULY, 1930J
The Gazette of the Incorporated Law Society ol Ireland.
13
APPOINTMENT.
Mr. W. H. Fogerty, Solicitor, of 1 Bank
Place, Ennis, Co. Clare, has been appointed
a Commissioner of Deeds for New York State,
U.S.A.
____
INCOME TAX.
The following paragraph appeared in the
" Times " of 22nd October, 1928. It deals
with a matter in reference to which members
of the profession make enquiry from the
Society from time to time. The paragraph
was inserted in the Society's GAZETTE
of November, 1928, and is reproduced in
this GAZETTE owing to frequent enquiries
on the subject dealt with.
" Solicitors and Inland Revenue Demands.
" A recent issue of the ' Solicitors'
Journal' contains a strong protest on behalf
of members of the legal profession with regard
to the demands now made by inspectors of
taxes for information which is obviously of
a confidential character. Solicitors rightly
believe that the confidence which their clients
repose in them should be regarded as inviol–
able. The predicament, therefore, in which
the practitioner finds himself on receipt of
a demand from an inspector of taxes for a
return of income received on behalf of
clients is a very real one. The ' Solicitors'
Journal' says :
" ' We have previously drawn attention
to this requirement by the revenue
authorities, and, for some months following
our remarks, an appreciable slackening on
the part of inspectors in this connection was
reported to us. We understand, however,
that, heartened by the decision in Attorney-
General
11.
National Provincial Bank, Ltd.,
the officials are now pressing for returns as
energeticalty as before. There can be little
doubt that Section 103 of the Income Tax
Act, 1918, does give the revenue authorities
power to call for such returns, and it is
unlikely that the Board will be persuaded
to forego these powers. Nothing short of a
change in the law, therefore, can alter the
unenviable position in which practitioners
are placed by the provisions of this Section.
On the one hand, they are required by all
legal and moral standards of conduct and
etiquette to maintain the strictest secrecy
with regard to the affairs of their clients.
On the other hand, the law requires that
they should divulge to officials the infor–
mation they regard with such confidential
respect. The facts of the situation must be
made known in order that Parliament may
make the necessary amendments in the law,
for such a state of affairs must not be
allowed to continue.'
" The case for a reconsideration of Section
103 seems clear."
SOLICITORS' GOLFING SOCIETY.
The Competition for the Society's Cup was
held at Carlow on the 17th June. Over 54
members of the Society were present. The
following were the best scores returned :
W. S. Huggard
...
... 76
D. J.Collins ...
...
... 76
F. G. McKeever
...
... 76
J. D. Hollinger
...
... 76
A. Houlihan ...
...
... 76
P. A. Brown ...
...
... 77
W. T. Sheridan
...
... 77
S. A. Roche
...
...
... 77
J. D. McLoughlin
...
... 77
In the Foursome Sweepstakes Messrs. P. C.
Furlong and B. R. Doran, all square, tied
with A. G. Joyce and M. J. Crotty.
The President of the Incorporated Law
Society presided over a dinner in the evening.
The following were elected Officers for the
coming year :
President. The President of the Incor–
porated Law Society.
Captain. C. St. G. Orpen.
Committee. Messrs. R. G. Warren, B.
Thompson, P. Seales, C. O'Brien, J. T.
Hamerton, and J. J. Sheil.
Hon. Sec. H. Horan.
ALL communications connected with THE
GAZETTE (other than advertisements) should
be addressed to the Secretary of the Society,
45 Kildare Street, Dublin, C.17.